SWG for wire must be measured on bare copper conductor alone, excluding insulation for notification benefit.

For purposes of Notification No. 220/78, SWG for wire is to be computed on the basis of the bare copper conductor and not by including insulation. Insulation is not a proper component of the diameter calculation because its thickness varies with the extent and material of insulation used. The benefit under the notification therefore depends on the diameter of the bare wire alone, and the Revenue's challenge to the Collector (Appeals)'s view failed.

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Issues: Whether SWG for wire was to be computed on the basis of the bare copper conductor or by including insulation for the purpose of extending benefit under Notification No. 220/78.

Analysis: The relevant diameter for computing SWG was held to be that of the bare copper conductor. Insulation was not a proper component for determining the diameter range because its thickness would vary depending upon the extent of insulation and the material used.

Conclusion: The computation of SWG was to be made on the basis of the bare wire without insulation, and the Revenue's challenge to the order of the Collector (Appeals) failed.

Final Conclusion: The impugned order granting the benefit on the basis of bare wire diameter was sustained and the Revenue's appeal was rejected.

Ratio Decidendi: For determining SWG in relation to wire under the notification, the diameter must be taken from the bare copper conductor and not by adding insulation.

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